You never know when your car will break down or your air conditioner will break.

I'm referring to the type that is basically an air conditioner that can be reversed and bring warm air into the house.

No additional pieces outside and it isn't those air conditioners that go through a wall like in some motels.Below is a link to the entire piece: https://www.gemaire.com/first-co-18spxa8-hp-1-1-2-...These are used as central air HVAC units in condos, apartments, etc.

If you have a few rentals, then a portable room air conditioner is a good investment for these situations.

The roof, driveway, fence, walls, doors, flooring, air conditioners, landscaping, etc.The IRS has a depreciation schedule for each type.

I think electric is something you should always have paid by the tenant since it can be extremely high, especially if air conditioners are used. 

$100 would get all eaten up over a furnace/air conditioner replacement or some other large expense.

Anyone having issues with stolen air conditioners should check out PropertyArmor.net.

When you have all that done , and the tenants move in the air conditioner  will need replacing .  

I could go into finer detail about brush handling and roller technique and paint extenders/conditioners (floetrol and penetrol) but that's a fairly advanced level of process that most landlords don't care about.